Based on ECJ decision C-378/21 P-GmbH, a taxable person does not owe an incorrectly invoiced VAT amount in case the invoice was issued exclusively to non-taxable persons, who are not entitled to deduct input VAT.The prerequisite for the waiver of the tax liability is that there is no threat to VAT revenue (AbgÄG 2023).
Source: info.leitnerleitner.com
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